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SMITH v. COMMISSIONER

Docket No. 68300.

33 T.C. 1059 (1960)

RAY A. SMITH AND FLORENCE E. SMITH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 24, 1960.

Attorney(s) appearing for the Case

Edgar E. Hoppe, Esq., for the petitioners.

Edward John Eagleton, Esq., Harold L. Cook, Esq., and Allen T. Akin, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioners' income tax for the year 1953 of $973.84. The deficiency is due to an adjustment made by the Commissioner to the income reported by petitioners on their joint return for the year 1953. This adjustment was made by the Commissioner's disallowance of $3,046.57 of the $4,104.39 deductions claimed by petitioners on their return. The Commissioner explained his adjustment in the...

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